ELBIT VISION SYSTEMS LTD.
Bareket 7, Industrial Park Caesarea
P.O.B 3047, Caesarea, Israel
________________
December 8, 2010
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Kristin Lochhead, Staff Accountant Brian Cascio, Accounting Branch Chief |
| Re: | Elbit Vision Systems LTD. (the "Company") |
Form 20-F for the Fiscal Year Ended December 31, 2009
Filed July 15, 2010
File No. 000-28580
Ladies and Gentlemen,
I am writing to you in response to your letter dated December 2, 2010, and further to our inquiries and Ms. Lochhead's voice mail on December 7, 2010.
Due to the fact that the Company's primary legal counsel, Mr. Adrian Daniels, Adv. of Yigal Arnon & Co. will be on vacation until December 13, 2010, we advise you that the Company intends to provide the requested response to Staff's comments to the Company's Form 20-F for the Fiscal Year Ended December 31, 2009, by December 23, 2010.
Kindly contact Mr. Avraham Ben-Tzvi, Adv., of Yigal Arnon & Co., at (972) 3 608 7726, if you have any questions or require additional information.
| | Very truly yours, | |
| | | | |
| | /s/ Yaron Menashe | |
| | Yaron Menashe |
| | Chief Financial Officer | |
